Ion (Kyle Raynor) When he had absorbed the full Power of Oa...who is classified to be stronger than Parallax, who DC said was even stronger than the Spectre (who many beleive to be the strongest).
Ion is a part of the fabric of the universe, and can be in many places and times at once...(essentially making him Immortal). And he can also capable of performing anything, even beyond possible human imagination. He has the abilitiy to stop and controll all time and matter.
Ion IS the fabric of the universe, he can change matter (move galaxies, or erase them)...stop all time, erase all time, or be in multiple times at once...Ion could techically have a form of himself in every place and time EVER, he is unstoppable. He could essentially, at once, travel back to a time when every other cosmic was weaker, or before they existed and somehow eliminated them. I dont think any cosmic would tangle with Ion, who has Trans-Godlike powers.
You can't "erase" or kill him because he is part of the fabric of the universe, he has no physical being so to speak, just a manifestation of his self....This is why he gives up his powers as Ion, he has no identity so to speak, and he can't sleep, or anything, because hes really not even alive anymore.
none of the above, the beyonder pre-retcon has been shown killing death itself, and beating the likes of galactus, the celestials, the phoenix force, eternity, and LT, etc........even forcing the entire race of "the watchers" to actually interfere in universal affairs by trying to save the universe from the beyonder destroying it, which he did anyway, but then remade it at a later time.......he can truly do anything he wants, his power really cant be argued
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The Presence from DC is the most powerful of all cosmics. While not being God exactly, he has been shown to be the closest thing to God. He controls the source, the spectre, and more.
Parallax (Hal Jordan)..also restarts the universe, but Ion is much more powerful, so I dont doubt he could do the same, or also just "delete" the multiverse..
Either way, all we're doing here is comparing gods...many of them can destroy the universe, or do anything they think of...its useless to compare, because there is no way to guage them.
Ion has about as much power as paralax in his hight. which is enough to snuff out a star or re ignite one (which he did and died in the process of doing because it was the totatily of his powers) .
before you post a rebuttle think about what cosmic power is and what abstract entities are, and all the diffrent power levels out there and stop making up stuff. go off of the facts of a charater and not the hyperbole.
such as when someone says "that punch could have destroyed a mountain".
and then realize what it is what you talk about. for example a dimension is not the same thing , as a universe, which is not the same thing as a galixy
^^^ that being said I say the Living Tribunal is the most powerful cosmic entitiy, beside (of course) the one above all, and it's other name the source. (it's third name.. Jack Kirby was mentioned in a Cosmic Powers comic)
Pre retcon Beyonder beat Rachel. He did NOT beat the Phoenix Force, lets get that straight. At the time they fought (pre 86 Phoenix retcon) there was no Phoenix Force. However taking the retcon into consideration Rachel wouldve been a host with limited access to the Force.